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Application Research On Performance Evaluation Of Hydropower Enterprises Based On EVA-BSC

Posted on:2022-09-06Degree:MasterType:Thesis
Country:ChinaCandidate:L T FanFull Text:PDF
GTID:2512306332476944Subject:Accounting
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In the development of national economy,electric power industry plays an important role in providing continuous energy support for social production.With the decline of traditional energy and the rise of new energy,power companies are not only facing new difficulties and challenges,but also containing more opportunities.At present,the monopoly mode of power market has been eliminated and replaced by the increasingly fierce market competition mode.In the process of performance evaluation of hydropower enterprises,the dominant indicators are still the traditional financial indicators,which can not meet the actual development needs of enterprises.Therefore,it is necessary to optimize and improve the evaluation system and establish a set of performance evaluation system guided by the strategic objectives of enterprises and in line with the characteristics of hydropower enterprises.This paper analyzes the current situation of the performance evaluation of Guiguan electric power company,and deeply discusses the problems existing in the performance evaluation at this stage.(1)Performance evaluation is out of line with corporate strategy.(2)Pay attention to accounting profit,ignore economic profit.(3)It is difficult to accurately measure the set non-financial indicators.(4)Performance evaluation lacks systematicness.(5)Performance appraisal is a mere formality and lacks incentive mechanism.In terms of comprehensively measuring the development strategy and industry characteristics of laureate power,a new performance evaluation system based on eva-bsc is constructed.Data are collected from experts and senior leaders of the enterprise through questionnaire survey.The weight of each index in the performance evaluation system is determined by using the analytic hierarchy process software Yaahp.The top five indexes are the number of safety accidents,voltage qualified rate,voltage qualified rate Economic value added,total asset turnover and the proportion of core talents.Secondly,the fuzzy comprehensive evaluation method is used to evaluate the new performance evaluation system.Based on the principle of maximum membership,the overall operation performance of Guiguan power is evaluated as "good",and the evaluation results are analyzed from four dimensions.Finally,some suggestions and measures are put forward to ensure the effective implementation of eva-bsc performance evaluation system.Through the study of this paper,the following conclusions are drawn:first,the current performance evaluation system of Guiguan electric power has exposed many problems,such as too much emphasis on financial indicators,performance evaluation is not in place,etc.Secondly,we must study and use EVA BSC performance evaluation method on the basis of mastering solid theory;Third,EVA BSC performance evaluation method is suitable for Guiguan power.Fourthly,the implementation of EVA BSC performance evaluation system in Guiguan power has reference value for peer enterprises.Fifth,through fuzzy comprehensive evaluation,we can see that the overall operation performance of Guiguan power is "good".While creating profits continuously,we should strengthen the investment in safety protection facilities,pay attention to the training of enterprise talents,and provide continuous impetus for the sustainable development of enterprises.For Guiguan electric power,the eva-bsc performance evaluation system,on the one hand,can carry out a comprehensive analysis of the enterprise performance,on the other hand,it can also scientifically evaluate the enterprise operation,so as to help Guiguan electric power continuously optimize the performance evaluation work,and at the same time,it also lays a foundation for hydropower enterprises on the road of performance evaluation.
Keywords/Search Tags:Performance evaluation, economic value added, Balanced Scorecard, analytic hierarchy process, fuzzy comprehensive evaluation method
PDF Full Text Request
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